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1 result for “depreciation”+ Section 21(5)clear

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Key Topics

Section 143(2)4Section 142(1)2

Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong

The appeal is partly allowed as above

ITA/1/2023HC Tripura14 Aug 2025

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA

Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A

21. Heard the counsel for the parties. Page 6 of 10 22. The admitted facts are that the appellant had filed its original return of income for the assessment year 2013-2014 under Section 139(1) of the Income Tax Act, 1961 on 26.09.2013 showing the loss of (-) Rs.182,05,36,779/-. The case of the appellant was selected